1.audit 审计 )+8r$ i
2.attestation 鉴证 Dd/]?4
3.credibility 可信赖程度 _h,_HW)G
4.audit of financial statements 财务报表审计 -e_TJA
5.agreed-upon procedures 执行商定程序 fkX86
6.high levels of assurance 高水平保证 AcH!KbYf
7.compilation 编制 i^Jw`eAmT
8.reliability 可靠性 )b=vBs`%
9.relevance 相关性 Xo[cpcV
10.professional skepticism 职业谨慎 6GVAR
11.objectivity 客观性 8\:>;XG6f
12. professional competence 专业胜任能力 0+SZ-]
13.Senior/CPA-in-charge 项目经理
4x4[
14.audit engagement letter 业务约定书 5WxNH}{
15.recurring audit 连续审计 jOGiT|A
16.the client 委托人 V51kX{S
17.change CPA 更换注册会计师 ot!m=s
18.the existing CPA 现任注册会计师 $3&XM
19.the successor CPA 后任注册会计师 'NfsAE
20.the preceding CPA前任注册会计师 ~]?EV?T
21.issue the audit report 出具审计报告 _LfbEv<,T
22.expert 专家 AW|SD
23.the board of directors 董事会 !;[cJbqnh
24.knowledge of the entity‘ s business 了解被审计单位情况 DKem;_6OQ
25.assess material misstatement risks评估重大错报风险 /YJBRU2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0c!^=(
27.a general knowledge of —— 初步了解―――的情况 pr4y*!|Y$
28.a more knowledge of—— 进一步了解的情况 a|4D6yUw|
29.the prior year‘s working papers 以前年度工作底稿 B1E:P`t
30.minutes of meeting 会议纪要 T\6,@7
31.business risks 经营风险 QkD]9#Id&
32.appropriateness 适当性 IuAu_`,Ndi
33.accounting estimate 会计估计 `U\l: ~]e
34.management representations 管理层声明 ^4Xsd h5
35.going concern assumption 持续经营假设 {YrA[9
36.audit plan 审计计划 8f)pf$v`
37.significant audit areas 重点审计领域 sMUpkU-
38.error 错误 p W5D!z
39.fraud舞弊 ./0wt+
40.modified or additional procedures 修改或追加审计程序 (.
YSs
41.misappropriation of assets 侵占资产 h&d"| <
42.transactions without substance 虚假交易 Vjo[rUW
43.unusual pressures 异常压力 ?2,D-3 {
44.the suspected noncompliance 涉嫌存在违法行为 +|pYu<OY
45.materialiy 重要性 4tUt"N
46.exceed the materiality level 超过重要性水平 BBV>QL
47.approach the materiality level 接近重要性水平 ycOnPTh
48.an acceptably low level 可接受水平 F|.tn`j]U
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2|B@s3a
50.misstatements or omissions 错报或漏报 ,C0y3pL
51.aggregate 总计 Z0y~%[1X
52.subsequent events 期后事项 l. l)w
53.adjust the financial statements 调整财务报表 OQ 4h8,
54.perform additional audit procedures 实施追加的审计程序 #;@I.
55.audit risk 审计风险 FU .%td=:
56.detection risk 检查风险 cT/mi":8{
57.inappropriate audit opinion 不适当的审计意见 gE=9K @
58.material misstatement 重大的错报 HUCJA-OZGL
59.tolerable misstatement 可容忍错报 dvZlkMm
60.the acceptable level of detection risk 可接受的检查风险